Canon SD1400 IS has a 14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Digic 4 processor. On the other hand, Fujifilm XP130 has a 16.0MP 1/2.3" (6.17 x 4.55 mm ) sized BSI-CMOS sensor .
Below you can see the SD1400 IS and XP130 sensor size comparison.
Canon SD1400 IS and Fujifilm XP130 have sensor sizes so they will provide same level of control over the depth of field when used with same focal length and aperture. On the other hand, since Canon SD1400 IS has 14% larger pixel area compared to Fujifilm XP130, it has potential to collect more light on pixel level hence have less noise in low light / High ISO images.